CMP No. 28489 of 2024 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2025 CORAM THE HONOURABLE DR.JUSTICE ANITA SUMANTH AND THE HONOURABLE MR.JUSTICE N.SENTHILKUMAR CMP No. 28489 of 2024 AND WA SR NO. 154242 OF 2024,WA SR NO. 160799 OF 2024,CMP NO. 28496 OF 2024,WA SR NO. 152697 OF 2024,CMP NO. 28494 OF 2024 Assistant Commissioner Ambur, Vellore. Appellant(s) Vs Comfort Shoe Components Rep. by its Proprietor Rafeeque Ahmed, 5/1, Aerikarai, Ambur, Thirupathur - 802. Respondent(s) WA SR No. 154242 of 2024 Deputy Commercial Tax Officer Ambur Ambur Vellore Appellant(s) Vs Comfort Shoe Components Ambur Vellore Respondent(s) WA SR No. 160799 of 2024 Assistant Commissioner Ambur Ambur Vellore https://www.mhc.tn.gov.in/judis CMP No. 28489 of 2024 Appellant(s) Vs Comfort Shoe Components Ambur Vellore Respondent(s) CMP No. 28496 of 2024 Assistant Commissioner Ambur Vellore Appellant(s) Vs Comfort Shoe Components Rep. by its Proprietor Rafeeque Ahmed, 5/1, Aerikarai, Ambur, Thirupathur - 802. Respondent(s) WA SR No. 152697 of 2024 Assistant Commissioner Ambur Vs Comfort Shoe Components Ambur Vellore Appellant(s) Vs Comport Shoe Components Ambur Vellore Respondent(s) CMP No. 28494 of 2024 Deputy Commercial Tax Officer Ambur, Vellore - 802. Appellant(s) Vs Comfort Shoe Components Rep. by its Proprietor Rafeeque Ahmed, 5/1, Aerikarai, Ambur, Thirupathur - 802. Respondent(s) https://www.mhc.tn.gov.in/judis CMP No. 28489 of 2024 CMP No. 28489 of 2024 For Appellant(s): Ms. Amirtha Dinakaran, Government Advocate For Respondent(s): Mr. Adithya Reddy ORDER (Order of the Court was made by Dr.Anita Sumanth J.) These petitions have been filed seeking to condone the delay of 173 days in filing writ appeals. 2. The reasons assigned in the petition do not resonate with us, as the assessing officer has merely stated that the delay is on account of 'administrative process'. 3. While we deprecate the cursory attitude of the department in seeking condonation of delay in such a casual manner, we condone the delay on account of the question of law that arises, which is whether the period of 30 days set out under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017 for filing of return can be enhanced. 4. The assessee / respondent point out that Section 62 has been amended with effect from 31.07.2023, increasing the period for which delay may be condoned, to 60 days, https://www.mhc.tn.gov.in/judis CMP No. 28489 of 2024 5. Hence, the delay of 173 days in filing the Writ Appeals is condoned, though putting the appellant to costs. The petitioner/appellant shall remit costs of Rs.25,000/- to the High Court Legal Services Committee prior to the next date of hearing and file proof of the same. 6. Let counter to writ petition be filed on or before 23.07.2025 with a copy served in advance upon the other side. 7. List on 23.07.2025. (ANITA SUMANTH J.)(N.SENTHILKUMAR J.) 25.06.2025 ssm https://www.mhc.tn.gov.in/judis CMP No. 28489 of 2024 CMP No. 28489 of 2024 To 1.Comfort Shoe Components Rep. by its Proprietor Rafeeque Ahmed, 5/1, Aerikarai, Ambur, Thirupathur - 802. WA SR No. 154242 of 2024 To 1.Comfort Shoe Components Ambur Vellore WA SR No. 160799 of 2024 To 1.Comfort Shoe Components Ambur Vellore CMP No. 28496 of 2024 To 1.Comfort Shoe Components Rep. by its Proprietor Rafeeque Ahmed, 5/1, Aerikarai, Ambur, Thirupathur - 802. WA SR No. 152697 of 2024 To https://www.mhc.tn.gov.in/judis CMP No. 28489 of 2024 1.Comport Shoe Components Ambur Vellore CMP No. 28494 of 2024 To 1.Comfort Shoe Components Rep. by its Proprietor Rafeeque Ahmed, 5/1, Aerikarai, Ambur, Thirupathur - 802. https://www.mhc.tn.gov.in/judis CMP No. 28489 of 2024 Dr.ANITA SUMANTH J. AND N.SENTHILKUMAR J. ssm CMP No. 28489 of 2024 AND WA SR NO. 154242 OF 2024,WA SR NO. 160799 OF 2024,CMP NO. 28496 OF 2024,WA SR NO. 152697 OF 2024,CMP NO. 28494 OF 2024 25-06-2025 https://www.mhc.tn.gov.in/judis